Tomohiko Ito, the man who directed Sword Art Online the Movie: Ordinal Scale, revealed on twitter that they may reveal Asuna’s nipples during a bath scene.
In a previous interview, Ito teased that the Blu-ray version will have an “enhanced” bath scene, which will show a lot more that the theatrical release.
As for the Blu-ray release itself, they will release it on September 27, 2017.
He also teased that there will both be a scene which features the nipples, as well as one without.